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1. [1] University of California, Guidelines for Outside Counsel, Non-Risk Program Matters (posted July 2018)Pays only actual costs without premiums or markups; photocopies not to exceed $.10 a page; coach or economy air travel; database legal research search costs not reimbursed; failure to comply may reduce or deny payment of bills
2. [2] Virginia State Bar, Legal Ethics Opinion 1850 (2010, approved by the Supreme Court of Virginia January 12, 2021), quoting ABA Formal Opinion 93-379 (1993)A deposition transcript is billed as a disbursement at what the lawyer pays the court reporting service; a surcharge over the amount actually incurred is improper without disclosure; a discount from a third-party provider goes to the client
3. [3] LEDES Oversight Committee, ABA UTBMS Expense Codes (1997 set, reproduced with the ABA's permission)E101 Copying, E106 Online research, E110 Out-of-town travel, E115 Deposition transcripts, E118 Litigation support vendors, E119 Experts
4. [4] Thomson Reuters Institute, Law Firm Financial Index, Q2 2026 executive report (issued August 10, 2026)Worked rates up 7.1%, direct expenses 8.3% and overhead 7.7% year over year; technology and knowledge management spending up 11.6% overall and 8.7% per lawyer
5. [5] Thomson Reuters Institute, Law Firm Financial Index, Q1 2026 executive report (issued May 13, 2026)Worked rates up 7.0% and overhead expenses up 8.3% year over year
6. [6] Thomson Reuters Institute, Law Firm Financial Index, Q4 2025 executive report (issued February 10, 2026)Worked rates up 7.1% and overhead expenses up 7.2% year over year
7. [7] Thomson Reuters Institute, Law Firm Financial Index, Q3 2025 executive report (issued November 10, 2025)Worked rates up 7.4% and overhead expenses up 7.5% year over year, as its key-factors chart states them
8. [8] Thomson Reuters Institute, Law Firm Financial Index, Q2 2025 executive report (issued August 11, 2025)Worked rates up 7.4% and overhead expenses up 6.6% year over year
9. [9] Thomson Reuters Institute, Law Firm Financial Index, Q1 2025 executive report (issued May 5, 2025)Worked rates up 7.3% and overhead expenses up 6.3% year over year
10. [10] ComplexDiscovery and EDRM, Winter 2026 eDiscovery Pricing Survey: data processing, hosting and project management (February 23, 2026)Hosting without analytics: 54.7% of respondents under $10 per GB per month, 30.2% from $10 to $20, 1.9% over $20; 53 responses, 92.5% US-based, 43.4% from law firms
11. [11] U.S. General Services Administration, per diem rates for fiscal year 2027 (per diem API, read October 5, 2026)Standard lodging rate $113 and meals and incidentals $68; Washington, DC lodging $192 to $295, New York City $189 to $358, Boston $213 to $365, Chicago $148 to $238, by month
12. [12] Federal Acquisition Regulation, 48 CFR 31.205-46, Travel costs (Cornell Legal Information Institute)Lodging, meals and incidental expenses are reasonable and allowable only up to the maximum per diem rates in effect at the time of travel
13. [13] SEC Regulation S-X, 17 CFR 210.2-01(c)(3), Business relationships (Cornell Legal Information Institute)An accountant is not independent with a direct or material indirect business relationship with an audit client, other than as a consumer in the ordinary course of business
14. [14] 40 U.S.C. 1103 and 1104, selection and negotiation for architectural and engineering services (Cornell Legal Information Institute)Agencies select at least 3 firms most highly qualified, then negotiate fair and reasonable compensation with the most highly qualified first
15. [15] 23 CFR 172.11, allowable costs and oversight on federal-aid engineering contracts (Cornell Legal Information Institute)An accepted indirect cost rate shall not be limited by administrative or de facto ceilings of any kind; the firm certifies its proposal holds no expressly unallowable FAR Part 31 costs
16. [16] Harbor, Procurement Priorities for Law Firms in 2026 (2026)Vendor due diligence in the survey: IT security reviews 92%, sanctions screening 73%, anti-money-laundering checks 65%, conflict checks 58%